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Kissei Pharmaceutical (4547) · InitiativeRestated

Application of the Accounting Standard for Fair Value Measurement

First written in FY2022-Q1. 5 of 7 entries say "Restated". Latest entry: FY2023-Q3.

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ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY2022AdvancedFY2023-Q1RestatedFY2023-Q2 – FY2023-Q32021: 220212022: 420222023: 12023
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Preparing for adoption of accounting standards for fair value measurementA theme 1870 companies write about · 5 as a headwind · 3 as a tailwind
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  1. FY2023-Q3RestatedAnnual report

    「We have applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Implementation Guidance No. 31, 17 June 2021; hereinafter, the Fair Value Measurement Implementation Guidance) from the beginning of the first quarter. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the new accounting policies prescribed therein will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」

    The Company continued applying the Implementation Guidance on the Accounting Standard for Fair Value Measurement, reaffirming that there was no impact on the quarterly consolidated financial statements.
  2. FY2023-Q2RestatedAnnual report

    「We have applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Implementation Guidance No. 31, 17 June 2021; hereinafter, the Fair Value Measurement Implementation Guidance) from the beginning of the first quarter. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the new accounting policies prescribed therein will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」

    The Company continued applying the Implementation Guidance on the Accounting Standard for Fair Value Measurement, reaffirming that there was no impact on the quarterly consolidated financial statements.
  3. FY2023-Q1AdvancedAnnual report

    「We have applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Implementation Guidance No. 31, 17 June 2021; hereinafter, the Fair Value Measurement Implementation Guidance) from the beginning of the first quarter of the current fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the new accounting policies prescribed therein will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」

    The Company applied the Implementation Guidance on the Accounting Standard for Fair Value Measurement from the beginning of the first quarter of the current consolidated fiscal year. There was no impact on the financial statements.
  4. FY2022RestatedAnnual report

    「The Company adopted the Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019, hereinafter the “Fair Value Measurement Standard”) and other standards from the beginning of the consolidated fiscal year. In accordance with the transitional treatment prescribed in Paragraph 19 of the Fair Value Measurement Standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standards Board of Japan Statement No. 10, 4 July 2019), the Company will apply the new accounting policies prescribed by the Fair Value Measurement Standard and other standards prospectively. There is no impact on the consolidated financial statements.」

    The Company continued applying the Accounting Standard for Fair Value Measurement and other standards, reaffirming that there was no impact on the consolidated financial statements.
  5. FY2022-Q3RestatedAnnual report

    「From the beginning of the first quarter consolidated accounting period, we adopted the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards. In accordance with the transitional treatment set out in paragraph 19 of the standard and paragraph 44-2 of the Accounting Standard for Financial Instruments, we will apply the new accounting policies prescribed by these standards prospectively. There is no impact on the quarterly consolidated financial statements.」

    The Company continued applying the accounting standards for fair value measurement and related standards, reconfirming that there is no impact on the quarterly consolidated financial statements.
  6. FY2022-Q2RestatedAnnual report

    「From the beginning of the first quarter consolidated accounting period, we adopted the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards. In accordance with the transitional treatment set out in paragraph 19 of the standard and paragraph 44-2 of the Accounting Standard for Financial Instruments, we will apply the new accounting policies prescribed by these standards prospectively. There is no impact on the quarterly consolidated financial statements.」

    The Company continued applying the accounting standards for fair value measurement and related standards, reconfirming that there is no impact on the quarterly consolidated financial statements.
  7. FY2022-Q1First statedAnnual report

    「We have applied the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019) and related standards from the beginning of the first quarter. In accordance with the transitional treatment set out in Paragraph 19 of the standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standard No. 10, 4 July 2019), we will apply the new accounting policies prescribed by the standards prospectively. The application has no impact on the quarterly consolidated financial statements.」

    The company applied the accounting standard for fair value measurement and other relevant standards from the beginning of the first quarter of the current consolidated fiscal year and applied the new accounting policies prospectively. It stated that there was no impact on the quarterly consolidated financial statements.
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Kissei Pharmaceutical's next results are scheduled for 2026-11-04. Read the earnings preview
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Application of the Accounting Standard for Fair Value Measurement | KISSEI PHARMACEUTICAL CO.,LTD. (4547) | Komori